Well, next exactly. I have the Tar Heels to win it all. I have three of the Final Four. I am leading my NCAA pool after 60 games. But none of that is good enough.

Even if the Tar Heels win the national championship, I’m losing my pool to the winner of the Memphis-UCLA game. If UCLA wins, goes to the finals and loses to UNC, I lose by one point.; If Memphis wins and loses to Carolina, I lose.

Either way I lose. Loser. Sure, I still have a good shot at finishing in the money. But that’s not good enough when winning isn’t everything, it’s the only thing.

Like I said three weeks ago, toughest pool in America is Comms Before the Storm.

As the Yankees get set to open their final season in the original (albeit renovated) Yankee Stadium, look ahead to what I predict will be the toughest ticket in New York sports history — Opening Day at the new Yankee Stadium in 2009.

Yankee tickets weren’t always tough tickets. Even during the great championship runs and dynasties, an SRO crowd in the Bronx was a novelty, not a daily occurrence. Yes kids, there was a time, not that long ago, that the average fan could buy an average price ticket and see the Bombers in person.

Heck, as kid I used to take the El down from Woodlawn, buy a $1.50 general admission ticket for 75 cents with my high school G.O. card, and sit wherever I wanted in a half empty upper deck for a Sunday doubleheader.

Remember 1966, when Yankee announcer the legendary Red Barber was fired for telling his audience that only 413 fans filled the Stadium for a game against the Chicago White Sox.

Those days are gone, forever. Prices for field championship boxes this year range from $325 to $400. Forget about a luxury suite.

Over the past few years, as the Yankees and their fans began counting down the seasons in “The House that Ruth Built,” tickets have been more and more difficult to come by. A weeknight game with Texas in July has become an event.

And if it’s a tough ticket now, it will be a tougher ticket next year in the new Stadium, with more luxury suites and corporates and even higher prices.

What are the odds? The Giants have played in four Super Bowls, all since 1987. In those games, they have faced two Hall of Fame quarterbacks — John Elway and Jim Kelly — a certain Hall of Famer to-be in Tom Brady, and rag-armed vagabond Trent Farris Dilfer.

Yes that same Trent Dilfer who has played for five teams and thrown more interceptions than touchdowns. The same Trent Dilfer who was recently released by a terrible 49ers team, perhaps signalling the end of a nondescript, 14-year NFL career.

The Giants won three of those four Super Bowls. The one they lost — a 34-7 beating in 2001 — Dilfer was the quarterback for the Ravens. Go figure.

It’s all about survive and advance at this point of the year, where one loss can turn those picks into pumpkins.

Quick, pop NCAA quiz. Who are the only two players to have triple doubles in the Final Four? Two very usual suspects. Scroll down for answers below.

CRASH!!!! That’s the sound you heard this weekend, the sound of brackets crashing as Duke and Georgetown were brushed aside. And there was a distinct bracket creak before top-seeded UCLA, one of the tourney’s darlings, got a last second basket to subdue Texas A&M.

Ever play the game knock out? There are several different renditions of this sport, including one where you pick one NFL team to win each week, irregardless of point spread. Once you pick a team, you can’t pick that team again. If your team loses you’re out; if they win you advance to play another week. Winner is the last one left standing. Survive and advance.

That’s what pool play is all about. Give yourself a chance going into next weekend, grab enough points in the early rounds, and hope you’ve picked the winner and that your Final Four can run the table. And even then, that might not be enough to put you in the money, honey.

Just win, baby.

The Sweet 16: Three teams apiece from the Big East (West Virginia, Villanova, and Louisville) and the Pac 10 (UCLA, Stanford and Washington State). Two apiece from the Big 12 (Kansas, Texas) and Big 10 (Michigan State, Wisconsin). Only one from the ACC, although that one is top-rated North Carolina.

Rule change: In the final minute of UConn’s stunning OT loss to San Diego on Friday, the Huskies, trying to catch up, had to commit a succession of fouls just to force San Diego to the free throw line. In effect, because of the team foul rule, UConn was being penalized for avoiding fouls throughout the second half. In this instance, why not give the team committing the deliberate foul the option of sending the other team to the line instead of having to commit a series of fouls. Otherwise, they’re being penalized for not being penalized.

Not to make excuses for UConn, they were listless not only against San Diego but in their brief appearance in the Big East tournament.

….that is if you had Western Kentucky in your NCAA brackets….or if you knew The Drake before he broke up with the Drakette. Best game of the tournament so far, the Hilltoppers blow a 16-point lead with eight minutes to go in regulation, then come back to best Drake on an outrageous three-pointer at the buzzer by Ty Rogers in overtime, 101-99.

Rogers joins one-shot legends such as Bryce Drew, Tate George and Tyrus Edney — not to mention Christian Laettner, Lorenzo Charles and Keith Smart — who will forever be remembered for a single swish in time.

Gotta love the Drake.

Gosh, I miss Al McGuire, New Yorker, coach of 1977 NCAA champion Marquette, basketball commentator. McGuire once said: “My rule was I wouldn’t recruit a kid if he had grass in front of his house. That’s not my world. My world was a cracked sidewalk.”

And for the upset of the tournament, how about San Diego beating the UConn Huskies on a last-second basket by De’Jon Jackson in OT, 70-69. San Diego is nicknamed the Toreros.

Gotta love the Toreros.

Almost as shocking was Siena’s 83-62 victory over Vanderbilit, another 4-13 shocker. Although CBS-TV Channel 2 in New York televised everything but the Saints. Hey CBS, last time I looked Albany was still in New York. Yeah, lots of interest here in Mississippi State-Oregon.

Gotta love the Saints

Western Kentucky, San Diego, Siena and lastly Villanova made it a clean sweep in Tampa –four games, four upsets, four lower seeds advance.

Gotta love Tampa.

You knew that Notre Dame’s Austin Carr held the all-time, single game NCAA tournament scoring record with 61 against Ohio University in 1970 right? In fact, Carr has four of the top nine scoring performances of all time — 61, 52 twice and 47 — in tournament history

Is George Mason this year’s George Mason? It was just two years ago that Jim Larranaga’s 12th-seeded Patriots of the Colonial Athletic Association made a run to the Final Four before losing to eventual champ Florida in the national semis.

A nice story, but Cinderellas in the Final Four are about as rare as a snowy day in Miami. Really, outside of the Pac 10, Big 10, Big 12, Big East and SEC — who makes the Final Four?

Marquette (2003) and Louisville (2005) got there, but both were on the verge of leaving Conference USA and joining the Big East.

In 1998, Utah out of the Mountain West Conference lost to Kentucky in the championship game. UMass from the Atlantic 10 advanced to the Final Four in 1996.

But for a real Cinderella, you need to go back-back-back to the Penn Quakers in 1979. That same year, Indiana State and Larry Bird lost to Michigan State and Magic Johnson in the title game.

And for a Cinderella winner how about Texas Western upsetting top-ranked Kentucky in 1966. Don Haskins unheralded Miners knocking off the legendary Adolph Rupp and his top-ranked Wildcats.

Guess I’m just trying to rationalize my picks in this year’s tournament — three 1 seeds (North Carolina, Kansas and UCLA) and a 2 seed (Texas) in the Final Four.

Cinderella, forget about it. I do have a 13 seed (Siena), 12 seed (Western Kentucky), 11 seed (St. Joe’s) and two 10 seeds (Davidson and St. Mary’s) winning in the first round.

And two 6 seeds (USC and Purdue) reaching the Elite Eight. But that’s about it as far as upsets.

The final pick — the North Carolina Tar Heels edge Texas, 83-82, in a thrilling shooting for their fifth national title and second under Roy Williams.

Enter at your own risk, At the center of the March Madness maelstrom, it’s the toughest test in America. The law boards, your first driver’s test or that final exam in quantum physics are cupcakes compared to this exercise.

One year ago, I picked the Final Four, and had Florida beating Ohio State for the championship. That’s precisely what happened. Heck, I even went to the Final Four in Atlanta to bear witness to my prognostic abilities live and in person at the Georgia Dome.

So how much did I win? Nothing. Nada. Finished out of the money. Didn’t even get a mention in the wrap-up story.

Who am I picking this year? I’ll let you know after I consult my crystal ball, do my homework and fill out my brackets.